State & Territory Requirements



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last updated 10/17/2014


Age Requirement: 18
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program Yes
Hours in accounting: 18 graduate credits or 30 undergraduate credits or a combination thereof, to include financial accounting, audit, taxation and management accounting. In addition, CPA candidates must have 18 graduate credits or 24 undergraduate credits in business.
Exam sitting requirements: B.A degree (120 hours) including 21 credits in accounting to include coverage in financial accounting, audit, managment accounting and taxation and 9 credits in business to include information systems, finance, and business law.
Experience requirements: To qualify for full report license, 1 year of public accounting experience to include 1000 hours in the report function on full disclosure financial statements, of which not more than 300 hours may consist of full disclosure compilations. One year of governmental field audit work may be accepted at the discretion of the Board of Public Accountancy for a full report license. For a non-report license, 1 year of public accounting experience or 3 years of non-public accounting in a position that is substantially equivalent to public accounting. Non-public accounting experience must be beyond entry level and under the supervision of a CPA. Applicants with a graduate degree in accounting, business administration or law qualify for a non-report license.
Ethics exam: No ethics exam


Social Security Number is required to apply for licensure.

The Es of becoming a CPA

When it comes to licensure requirements, don't forget your Es: education, experience, examination and—depending on your state—ethics. Here's the lowdown on licensure to become a CPA.

The Es of becoming a CPA

state society

Massachusetts Society of Certified Public Accountants

Barbara Iannoni


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Boston, MA




by the way

Numerous prep course options. 18 months. Four sections. And only one tool that can help you plan your Exam, track your progress, commune with fellow test takers and much more. Check out CPA Exam Aid—courtesy of the AICPA.


state board


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